Specyfika sprawozdawczości spółek giełdowych na przykładzie spółek sektora energetycznego

Anna Piotrowska
2017 Gospodarka w praktyce i teorii/ Economy in Practice and Theory  
The article deals with the reporting of companies listed on the stock exchange. As the result of changes in regulations, public interest entities are increasingly obliged to disclose information regarding environmental protection, employment and social issues. The purpose of the study is to demonstrate, that the issues playing significant role in the evaluation of the entity's condition and prospects for its development are addressed not only within the scope of the financial statement, but
more » ... outside it. The data included in annual reports of biggest companies operating in Polish energy sector were analysed. The analysis of the mandatory regulations of accounting and case study method were used to prepare the article.
doi:10.18778/1429-3730.49.05 fatcat:pyefiqsx6ze7bgimgp3h5xqrmi